Wertheim’s mechanic, scaled down — the donor-advised fund
Transfers at any sizeA donor-advised fund at a Canadian community foundation, funded with appreciated publicly traded securities, eliminates the capital gain entirely — the inclusion rate on donated public securities is zero — and gives a donation receipt at fair market value. You keep advisory say over the grants without a private foundation’s compliance burden. This is the one item on the page that works at $5,000 as well as at $5M.